TaxTMI 
TaxTMI 
Income-tax (18th Amendment) Rules, 2020
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....al year following the previous year during which the income is paid or credited in Form No. 64C after generating and downloading the same from the web portal specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by him and duly verified by the person paying or crediting the income on behalf of the investment fund in the manner indicated therein; and (ii) Principal Commissioner or the Commissioner of Income-tax, as the case may be, within whose jurisdiction the Principal office of the investment fund is situated by 15th day of June of the financial year following the previous year during which the income is paid or credited, electronically under digital signature, in Form No. 64D duly verified by an accountant in the manner indicated therein. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the,- (i) procedure for filing of Form No. 64D and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the statements of income paid or cred....
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....ereby solemnly declare that to the best of my knowledge and belief what is stated above and in the Annexure(s), including the documents accompanying such Annexure(s), is correct and complete. I further declare that I am furnishing such statement in my capacity as ____________________ (designation) and that I am competent to furnish this statement and verify it. Verified today the ____________________ day of ___________ Place ___________ Signature ---------------- FORM NO. 64D [See clause (ii) of sub-rule (1) of rule 12CB ] Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961 1. Name of the Investment Fund: 2. Address of the registered office: 3. Legal status [company/ trust/ limited liability partnership/ body corporate: 4. Permanent Account Number: 5. Previous year ending: 6. Name and address of the Directors/ Trustees/ Partners of the Investment fund*: S. No Name Address PAN/ AADHAAR (1) (2) (3) (4) 7. (i) Whether registered as Alternative Investment Fund with Securities and Exchange Board of India under the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 20....
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....) (2) (3) (b) Income under head 'Capital Gain': S. No. Category Amount Proportion [Column 3/ Amount at 9(iii) above] (1) (2) (3) (4) 1 Long Term Capital Gain [Chargeable @10% u/s 112A] 2 Long Term Capital Gain [Chargeable @10% (other than section 112A)] 3 Long Term Capital Gain [Chargeable @20%] 4 Short Term Capital Gain [Chargeable @15% u/s 111A] 5 Short Term Capital Gain [[Chargeable @30%] 6 Short Term Capital Gain [Chargeable at applicable rate] (c) Income under the head 'Other Sources': S. No Category Amount Proportion [Column 3/Amount at 9(iii) above] (1) (2) (3) (4) 1. Dividends [referred to in Section 115- O]* 2. Others (Please specify section if taxed at special rate) *'[referred to in section 115O]' shall be omitted with effect from the assessment year 2021-2022. 10. Details of loss other than the loss under the head "Profits and gains of business or profession", if any, accumulated at the level of investment fund as on 31st March, 2019: Assessment Year Amount of Loss under various Heads of Income Total Long Term Capital Loss Short Term Capital Loss (1) (2) (3) (4) 2016-2017 2017-2018 2018-2019 2019-2020....
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....fy section if taxed at special rate) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) *'[referred to in Section 115O]' shall be omitted with effect from the Assessment year 2021-2022. (ii) there is loss in respect of units held for more than 12 months as per clause (b) of sub-section (2) of section 115UB : S. No. Name of Unit Holder Address PAN/ AADHAAR Total Amount of loss paid/ credited/ Deemed to be credited Loss under the head 'Long Term Capital Gains' Loss under the head 'Short Term Capital Gains' Loss under the head 'Other Sources' [Column 5 × Column 4(1) of Table at s.no. 11(ii)] Chargeable @10% u/s 112A [Column 5 × Column 4(1) of Table at s.no. 11(i)] Chargeable @10% (other than section 112A) [Column 5 × Column 4(2) of Table at s.no. 11(i)] Chargeable @20% [Column 5 × Column 4(3) of Table at s.no. 11(i)] Chargeable @15% u/s 111A [Column 5 × Column 4(4) of Table at s.no. 11(i)] Chargeable @30% u/s [Column 5 × Column 4(5) of Table at s.no. 11(i)] Chargeable at ....